ITO WARD - 2(3), Ghaziabad V. Shalini Gupta, Ghaziabad

MA 46/DEL/2021

AI Insights

The case revolves around the Income Tax Department's appeal against Smt. Shalini Gupta concerning tax arrears for the assessment year 2015-16. Initially, the Tribunal had dismissed the Revenue's appeal, believing the dispute was resolved under the Vivad se Vishwas Scheme, 2020, a scheme aimed at settling tax disputes. However, following the rejection of Smt. Gupta's declaration under this scheme, the Revenue filed a Miscellaneous Application to recall the Tribunal's order. The Tribunal acknowledged the error in its previous order and restored the appeal for a full hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122451 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 26-10-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 28-02-2021
• Laws Referred To: Vivad se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNALIN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHIDELHI DELHI FRIDAY BENCH FRIDAY BENCHFRIDAY BENCH FRIDAY BENCH : NEW DELHI : NEW DELHI: NEW DELHI : NEW DELHI BEFORE BEFORE BEFORE BEFORE SHRI G.S. PANNU, HON’BLE SHRI G.S. PANNU, HON’BLE SHRI G.S. PANNU, HON’BLE SHRI G.S. PANNU, HON’BLE VICE VICE VICE VICE PRESIDENT PRESIDENTPRESIDENT PRESIDENT AND AND AND AND SHRI ANUBHAV SHARMA SHRI ANUBHAV SHARMASHRI ANUBHAV SHARMA SHRI ANUBHAV SHARMA, HON’BLE JUDICIAL MEMBER , HON’BLE JUDICIAL MEMBER, HON’BLE JUDICIAL MEMBER , HON’BLE JUDICIAL MEMBER Miscellaneous Miscellaneous Miscellaneous Miscellaneous Application No Application NoApplication No Application No. .. .46/Del/2021 46/Del/202146/Del/2021 46/Del/2021 (I (I(I (In ITA No. n ITA No.n ITA No. n ITA No.6815/Del/2019 6815/Del/20196815/Del/2019 6815/Del/2019) )) ) Assessment Yea Assessment YeaAssessment Yea Assessment Year : 20 r : 20r : 20 r : 201 11 15 55 5- -- -16 1616 16 Income Tax Officer, Income Tax Officer,Income Tax Officer, Income Tax Officer, Ward WardWard Ward- -- -2(3), 2(3),2(3), 2(3), Ghaziabad. Ghaziabad.Ghaziabad. Ghaziabad. Vs. Vs.Vs. Vs. Smt. Shalini Gupta, Smt. Shalini Gupta, Smt. Shalini Gupta, Smt. Shalini Gupta, W/o Shri Rajiv Gupta, W/o Shri Rajiv Gupta,W/o Shri Rajiv Gupta, W/o Shri Rajiv Gupta, C/o Shri Satya Prakash Gupta, C/o Shri Satya Prakash Gupta,C/o Shri Satya Prakash Gupta, C/o Shri Satya Prakash Gupta, Vijay Mandi, Muradnagar, Vijay Mandi, Muradnagar,Vijay Mandi, Muradnagar, Vijay Mandi, Muradnagar, Ghaziabad. Ghaziabad.Ghaziabad. Ghaziabad. PAN : AAJPG2872M. PAN : AAJPG2872M.PAN : AAJPG2872M. PAN : AAJPG2872M. (Appellant) (Respondent) Appellant by : Shri Akhilesh Kumar and Shri Vipin Gupta, Advocates. Respondent by : Shri Vivek K. Upadhayay, Senior DR. Date of hearing : 27.10.2023 27.10.202327.10.2023 27.10.2023 Date of pronouncement : 27.10.2023 27.10.202327.10.2023 27.10.2023 ORDER ORDER ORDER ORDER Per G.S. Pannu, Per G.S. Pannu, Per G.S. Pannu, Per G.S. Pannu, Vice Vice Vice Vice President PresidentPresident President : :: : The captioned Miscellaneous Application has been preferred by the Revenue for recalling of the Order dated 24 th December, 2020 of the Tribunal. 2. Initially, the appeal of the Revenue in ITA No.6815/Del/2019 pertaining to Assessment year 2015-16 was disposed of by the Tribunal vide Order dated 24 th December, 2020 considering the submission of the assessee that she had opted to settle the dispute relating to tax arrears under the Vivad se Vishwas Scheme, 2020. M.A. No.46/Del/2021 2 3. Now, the Revenue has moved an Application pointing out that the tax arrears have not been settled under the Vivad se Vishwas Scheme, 2020 inasmuch as the declaration filed by the assessee under the Scheme on 01.12.2020 has since been rejected by the competent authority. Therefore, the Appeal of the Revenue be restored for adjudication on merits as per law. 4. The learned Representative appearing for the Assessee does not dispute the aforesaid factual matrix but pointed out that the assessee has preferred a writ petition before the Hon’ble High Court of Allahabad against the action of the income tax authorities of rejecting the declaration under the Vivad se Vishwas Scheme, 2020 and that the said writ petition is likely to come up for hearing in the month of January, 2024, but the rejection has not been stayed. 5. Be that as it may, it is evident that the Order of the Tribunal dated 24.12.2020 (supra) is on a wrong footing inasmuch as the dispute relating to tax arrears in question has not been settled under the Vivad se Vishwas Scheme, 2020. For this reason, the said Order is required to be recalled, and accordingly, the Appeal of the Revenue is restored for determination on merits in due course. 6. Accordingly, the Registry is directed to notify the Appeal in ITA No.6815/Del/2019 for hearing before the regular Bench on 12.02.2024, a date consented by both the sides. 7. In the result, the Revenue’s Application is disposed of as above. Above decision was pronounced in the open Court in the presence of both the parties today i.e., on 27 th October, 2023. Sd/- Sd/- ( (( (ANUBHAV SHARMA ANUBHAV SHARMAANUBHAV SHARMA ANUBHAV SHARMA) )) ) (G.S. PANNU (G.S. PANNU(G.S. PANNU (G.S. PANNU) )) ) JUDICIAL MEMBER JUDICIAL MEMBERJUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENTPRESIDENT PRESIDENT VK. M.A. No.46/Del/2021 3 Copy forwarded to: - 1. Appellant. 2. Respondent. 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar